After Sierra Assay Services Inc. had completed all postings for July in the current year (2010), the sum of the balances in the following accounts payable ledger did not agree with the $36,950 balance of the controlling account in the general ledger

Assuming that the controlling account balance of $36,950 has been verified as correct,(a) Determine the error(s) in the preceding accounts and (b) Prepare an accounts payable subsidiary ledger report (from the corrected accounts payable subsidiaryledger.

C. D. Greer and Son 972 S. Tenth Street NAME ADDRESS Post. Ref. Date Item Debit Credit Balance 2010 July 17 P30 3,750 3,750 27 P31 10,000 13,750 Cheyenne Minerals Inc. NAME ADDRESS 1170 Mattis Avenue Post. Ref. Date Item Debit Credit Balance 2010 July 1 Balance 8,300 14,200 13,900 P30 5,800 12 J7 300 CP23 5,800 8,100 Cutler and Powell 717 Elm Street NAME ADDRESS Post. Ref. Date Item Debit Credit Balance 2010 July 1 Balance 6,100 18 CP23 6,100 29 P31 9,100 9,100 Perez Mining Co. 1240 W. Main Street NAME ADDRESS Post. Ref. Date Item Debit Credit Balance 2010 July 1 Balance 4,750 10 CP22 4,750 3,700 17 P30 3,700 27 J7 750 1,950 NAME ADDRESS 915 E. Walnut Street Valley Power Post. Ref. Date Item Debit Credit Balance 2010 July 5 P30 3,150 3,150